https://www.taxtmi.com/caselaws?id=333588 The appellant successfully challenged the Revenue's allegations of improperly availing the concessional rate of duty under Notification 8/97-CE. The Original Authority's decision to demand payment and impose penalties was overturned due to the appellant's maintenance of separate accounts for imported and indigenous raw materials, supported by detailed documentation. The Commissioner's reliance on circumstantial evidence and lack of proper verification were deemed inadequate, leading to the dismissal of the allegations. The appellant's detailed analysis and evidence led to the setting aside of the impugned order and the allowance of the appeals. en-us Thu, 11 Aug 2016 00:00:00 +0530 Mon, 01 Jan 2018 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333588 The appellant successfully challenged the Revenue's allegations of improperly availing the concessional rate of duty under Notification 8/97-CE. The Original Authority's decision to demand payment and impose penalties was overturned due to the appellant's maintenance of separate accounts for imported and indigenous raw materials, supported by detailed documentation. The Commissioner's reliance on circumstantial evidence and lack of proper verification were deemed inadequate, leading to the dismissal of the allegations. The appellant's detailed analysis and evidence led to the setting aside of the impugned order and the allowance of the appeals. Case-Laws Central Excise Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333588